AAR : Photography services pertaining to diamonds, made available physically, by overseas entity, not ‘export’

Dec 10,2018

Maharashtra AAR holds that photography services provided by applicant to their parent company located overseas (recipient) pertaining to diamonds physically made available, does not qualify as “zero-rated export” within scope of Section 2(23) r/w Section 2(6) of IGST Act, 2017; States that as location of supplier of service is in Mumbai and place of supply determined as per provisions of Section 13(3)(a) of IGST Act is also in Mumbai, a place where services are actually p...


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